Freeman v. Commissioner

CAROL JANICE FREEMAN and JOHN CHARLES FREEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Freeman v. Commissioner

Docket No. 2230-78.

United States Tax Court

T.C. Memo 1979-288; 1979 Tax Ct. Memo LEXIS 238; 38 T.C.M. (CCH) 1122; T.C.M. (RIA) 79288;

July 31, 1979, Filed

Carol Janice Freeman and John Charles Freeman, pro se.

John W. Dierker, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent has determined a deficiency of $259 in petitioners' Federal income tax for 1975. After a certain concession, the issue is whether petitioners are entitled to a deduction for…